JUDGMENT

K. RAMASWAMY, J. - These applications are sequential to the judgment rendered by this Court in A.S. Narayana Deekshitulu v. State of A.P. [(1996) 9 SCC 548]. Therein, while upholding the constitutionality of various provisions, in particular, Sections 34 and 144 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 (30 of 1987) (for short, "the Act"), in para 132 of the judgment, this Court mentioned about total number of temples and of the temples which are assessable institutions and the income being derived by them. It observed that the said information was furnished for the first time in the written arguments after the arguments had concluded and judgment was reserved; accordingly, it directed the State Government to look into the same and take a decision in that behalf by constituting a committee of officers enumerated therein. In para 133, this Court mentioned that hereditary right to appointment as an Archaka or other officers was abolished and that holders thereof were required to be rehabilitated and given regular scales of pay and comforts. Accordingly, the Committee was directed to go into the question of rationalisation of their scales of pay and the modality for payment of salary to them and to send its recommendations to the Government for necessary approval. The Government was directed to consider them, have decision taken and to submit its report to this Court for further approval/directions, if necessary. Similarly, in para 135, a permanent fund was directed to be constituted and the income derived from it by way of interest was directed to be distributed among the Archakas and servants of the temple by way of welfare measures. For that purpose, a scheme was required to be framed. The composition of the Committee was also indicated therein. Similar direction was given to work out the amounts paid pursuant to the interim directions and to adjudge the final liabilities as indicated in para 136. In para 138, it was held that "it would be open to the Executive Officer of TTD etc. to work out the payments made to the Archakas, Mirasidars and Gamekars etc. and also the rights consistent with the law and would take action accordingly".

2. In furtherance thereof, respective committees came to be constituted which went into the questions and have submitted the reports to the Government for approval. The Government have accepted the recommendations, some in toto and some of them subject to riders/suggestions/modifications. A welfare scheme has also been formulated details of which will be dealt with at an appropriate stage. Suffice it to state that practically the Government have also agreed to the major part of the recommendations as suggested by this Court in the judgment. After hearing the learned counsel on both sides, we now proceed to dispose of the IAs and the transfer petitions/cases.

3. Section 6 of the Act classifies the charitable or religious institutions and endowments and other mutts on the basis of the income and its calculation under Section 65. Section 6(a) institutions are those whose income exceeds Rs. 5 lakhs and above per annum; Section 6(b) institutions are those whose income exceeds Rs. 50,000 but is less than Rs. 5 lakhs; and Section 6(c) institutions are other than those covered under clauses (a) and (b). The Committee has gone into this aspect, in the light of the directions issued and has recommended that the temples whose annual income is less than Rs. 5 lakhs may be allowed to be managed by the respective managements of the temples etc. but be supervised by the Department as is being now done so that the managements of such temples may be allowed to pay such remuneration to the Archakas. In lieu of salary, the properties given to them may be retained by the Archakas for enjoyment subject to rendering service depending upon the income of the respective temples as per the prevailing circumstances. We are informed that a sizeable part of the temples